Children: Day Care

(asked on 1st July 2020) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether childcare vouchers can be used for online service providers if they meet the criteria of developing skills in children and giving parents time to be able to do their own work.


Answered by
Steve Barclay Portrait
Steve Barclay
Secretary of State for Environment, Food and Rural Affairs
This question was answered on 6th July 2020

Childcare vouchers can only be used for eligible childcare that meets the definition of “care” in section 318B(1) of the Income Tax (Earnings and Pensions) Act 2003.

Eligible care requires an element of supervised activity, where the provider has some control over the environment and can provide care for the child in the event of an emergency, thereby meeting health and safety requirements. Online service providers do not meet these conditions.

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